**TBS      INTERNATIONAL LIMITED & SUBSIDIARIES **
**EXHIBIT      31.3**

**SECTION      302 CERTIFICATION OF CHIEF ACCOUNTING OFFICER**

|   | a) | designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under our supervision, to                ensure                that material information relating to the Registrant, including its                consolidated subsidiaries, is made known to us by others within those                entities, particularly during the period in which this quarterly                report is                being prepared; |
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|   | b) | evaluated                the effectiveness of the Registrant's disclosure controls and procedures                and presented in this quarterly report our conclusions about the                effectiveness of the disclosure controls and procedures, as of the                end of                the period covered by this report based on such evaluation;                and |
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|   | c) | disclosed                in this report any change in the Registrant's internal control over                financial reporting that occurred during the Registrant's most recent                fiscal quarter that has materially affected, or is reasonably likely                to                materially affect, the Registrant's internal control over financial                reporting; and |
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|   | a) | all                significant deficiencies and material weaknesses in the design or                operation of internal control over financial reporting which are                reasonably likely to adversely affect the Registrant's ability to                record,                process, summarize and report financial information;                and |
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|   | b) | any                fraud, whether or not material, that involves management or other                employees who have a significant role in the Registrant's internal                control                over financial reporting. |
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